Factores determinantes en el quiebre empresarial en pequeñas y medianas empresas del Ecuador en la ciudad de Quito período 2020-2023

Abstract

Abstract: Bankruptcy is a topic that has been widely studied in recent years, however, it must always be updated, because markets are globalized and economies are dynamic and changing. In this research, a mathematical-statistical study is carried out on the determining factors in business bankruptcy in SMEs, using financial alert methods applied to the Ecuadorian market. The sample was applied to 377 SMEs registered in 2020 in the Superintendency of Companies, of which 70% began to show that they were on financial alert while 30% were shown to be healthy companies. In addition, a survey was carried out to strengthen the information of the study and seek to better understand this phenomenon in a qualitative way.